2001 Tax Help Archives  

Publication 378 2001 Tax Year

Aviation Gasoline

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This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

The term aviation gasoline means all special grades of gasoline suitable for use in aviation reciprocating engines and covered by ASTM specification D 910 or military specification MIL-G-5572.


Nontaxable Uses

The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser.

  • On a farm for farming purposes (credit only).
  • Export.
  • In foreign trade.
  • Certain helicopter and fixed-wing air ambulance uses.
  • In commercial aviation (other than foreign trade).

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